Exhibit 8.1

List of Subsidiaries of Australian Oilseeds Holdings Limited

The following entities will be the wholly-owned subsidiaries of Australian Oilseeds Holdings Limited upon the consummation of the Business Combination Agreement, as described in the proxy statement/prospectus.

Name		Place of Incorporation
EDOC Acquisition Corp.		Cayman Islands
Australian Oilseeds Investments Pty Ltd.		Australia
Good Earth Oils Pty Ltd.		Australia
Cowcumbla Investments Pty Ltd.*		Australia
CQ Oilseeds Pty Ltd.**		Australia

* 86% owned by Australian Oilseeds Holdings Limited. Cowcumbla Investments Pty Ltd. will wholly own Cootamundra Oilseeds Pty Ltd., which is incorporated in Australia.

** To become a 100% owned subsidiary of Australian Oilseeds Holdings Limited following the completion by CQ Oilseeds Pty Ltd of the new oilseed processing plant in Queensland.